GSTAT Procedure Rules, 2025

Finin2min Summary

Procedure Rules are a separate instrument from the CGST Rules. Tribunal filing, representation, service, hearings, records and orders must be mapped rule by rule.

Professional workflow

1. Identify appealable order, communication date and limitation.
2. Confirm bench, jurisdiction, form and applicant role.
3. Reconcile first-appeal payment and further pre-deposit.
4. Prepare statement of facts, grounds and indexed evidence.
5. File, preserve acknowledgement and cure defects.
6. Track service, cross-objection, hearing, order and further appeal.

Evidence pack

• Impugned order and service proof
• APL-01/APL-03 and first-appeal record
• Pre-deposit and court-fee evidence
• Authorisation/vakalatnama
• Indexed annexures and electronic copies
• Portal acknowledgement, defect and re-filing record